https://www.taxtmi.com/caselaws?id=281287 The tribunal partly allowed the appeal, modifying the additions made by the Assessing Officer and CIT(A) concerning issues of lack of proper hearing opportunity, disallowance under Section 14A r.w. r. 8D, and disallowance of employees' contribution to PF account under relevant tax provisions. The tribunal restricted the disallowance under Section 14A to the tax-free income declared by the assessee and upheld the disallowance of employees' contribution to the PF account due to non-payment within the specified time frame, in line with legal interpretations and precedents cited during the proceedings. en-us Tue, 19 Feb 2019 00:00:00 +0530 Tue, 11 Jun 2019 19:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281287 The tribunal partly allowed the appeal, modifying the additions made by the Assessing Officer and CIT(A) concerning issues of lack of proper hearing opportunity, disallowance under Section 14A r.w. r. 8D, and disallowance of employees' contribution to PF account under relevant tax provisions. The tribunal restricted the disallowance under Section 14A to the tax-free income declared by the assessee and upheld the disallowance of employees' contribution to the PF account due to non-payment within the specified time frame, in line with legal interpretations and precedents cited during the proceedings. Case-Laws Income Tax Tue, 19 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281287